Integrated Filing — IndAS
General information about company
| Scrip Code |
542651 |
| NSE Symbol |
KPITTECH |
| MSEI Symbol |
NOTLISTED |
| ISIN |
INE04I401011 |
| Name of company |
KPIT Technologies Limited |
| Type of company |
Main Board |
| Class of security |
Equity |
| Date of start of financial year |
01-04-2026 |
| Date of end of financial year |
31-03-2027 |
| Date of board meeting when results were approved |
28-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
15-10-2026 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
Lakhs |
| Reporting Type |
Quarterly |
| Reporting Quarter |
Second quarter |
| Nature of report standalone or consolidated |
Consolidated |
| Whether results are audited or unaudited for the quarter ended |
Unaudited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended |
Unaudited |
| Segment Reporting |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
28-10-2026 09:15:00 |
| End date and time of board meeting |
28-10-2026 12:45:00 |
| Whether cash flow statement is applicable on company |
Yes |
| Type of cash flow statement |
Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification |
Not applicable |
Financial Results Ind-AS
Amount in (Lakhs)
| Particulars |
3 months/ 6 months ended (dd-mm-yyyy) |
Year to date figures for current period ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
1,69,096.60 |
3,36,596.00 |
|
Other income |
813.20 |
1,590.80 |
|
Total income |
1,69,909.80 |
3,38,186.80 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
1,227.30 |
3,256.10 |
| (b) |
Purchases of stock-in-trade |
0.00 |
0.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
113.10 |
(161.00) |
| (d) |
Employee benefit expense |
1,07,654.20 |
2,13,668.00 |
| (e) |
Finance costs |
2,144.60 |
4,439.70 |
| (f) |
Depreciation, depletion and amortisation expense
|
8,591.30 |
16,845.00 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
31,818.90 |
64,344.10 |
|
Total other expenses |
31,818.90 |
64,344.10 |
|
Total expenses |
1,51,549.40 |
3,02,391.90 |
| 3 |
Total profit before exceptional items and tax |
18,360.40 |
35,794.90 |
| 4 |
Exceptional items |
0.00 |
0.00 |
| 5 |
Total profit before tax |
18,360.40 |
35,794.90 |
| 6 |
Tax expense |
|
| 7 |
Current tax |
5,757.40 |
11,916.30 |
| 8 |
Deferred tax |
(1,019.40) |
(2,789.70) |
| 9 |
Total tax expenses |
4,738.00 |
9,126.60 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
13,622.40 |
26,668.30 |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
(1,556.70) |
(2,961.40) |
| 16 |
Total profit (loss) for period |
12,065.70 |
23,706.90 |
| 17 |
Other comprehensive income net of taxes |
2,593.30 |
4,089.70 |
| 18 |
Total Comprehensive Income for the period |
14,659.00 |
27,796.60 |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
12,061.30 |
23,779.10 |
|
Total profit or loss, attributable to non-controlling interests |
4.40 |
(72.20) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
14,676.20 |
27,892.20 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(17.20) |
(95.60) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
27,255.40 |
27,255.40 |
|
Face value of equity share capital |
10 |
10 |
| 27 |
Details of debt securities |
|
| 22 |
Reserves excluding revaluation reserve |
|
|
| 23 |
Earnings per share |
|
| i |
Earnings per equity share for continuing operations |
|
|
Basic earnings (loss) per share from continuing operations |
4.43 |
8.73 |
|
Diluted earnings (loss) per share from continuing operations |
4.4 |
8.68 |
| ii |
Earnings per equity share for discontinued operations |
|
|
Basic earnings (loss) per share from discontinued operations |
0 |
0 |
|
Diluted earnings (loss) per share from discontinued operations |
0 |
0 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
4.43 |
8.73 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
4.4 |
8.68 |
| 24 |
Debt equity ratio |
0 |
0 |
| 25 |
Debt service coverage ratio |
0 |
0 |
| 26 |
Interest service coverage ratio |
0 |
0 |
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-04-2026 |
| Date of end of reporting period |
30-09-2026 |
| Whether results are audited or unaudited |
Unaudited |
| Nature of report standalone or consolidated |
Consolidated |
|
Assets |
| 1 |
Non-current assets |
|
Property, plant and equipment |
24,231.10 |
|
Capital work-in-progress |
334.10 |
|
Investment property |
0.00 |
|
Goodwill |
2,80,876.30 |
|
Other intangible assets |
56,778.60 |
|
Intangible assets under development |
3,313.80 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
9,272.00 |
|
Non-current financial assets |
|
|
Non-current investments |
9,552.80 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
|
| 1 |
Other financial assets |
5,708.20 |
| 2 |
Right of use assets |
34,511.60 |
|
Total of other non-current financial assets |
40,219.80 |
|
Total non-current financial assets |
49,772.60 |
|
Deferred tax assets (net) |
14,242.80 |
|
Other non-current assets |
|
| 1 |
Non-current tax assets (net) |
5,485.20 |
| 2 |
Other non-current assets |
1,008.60 |
|
Total of other non-current assets |
6,493.80 |
|
Total non-current assets |
4,45,315.10 |
| 2 |
Current assets |
|
|
Inventories |
9,492.30 |
|
Current financial asset |
|
|
Current investments |
7,215.00 |
|
Trade receivables, current |
1,18,084.40 |
|
Cash and cash equivalents |
91,689.50 |
|
Bank balance other than cash and cash equivalents |
1,018.40 |
|
Loans, current |
0.60 |
|
Other current financial assets |
|
|
Total of other current financial assets |
13,418.30 |
|
Total current financial assets |
2,31,426.20 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
|
| 1 |
Other current assets |
19,563.70 |
|
Total of other current assets |
19,563.70 |
|
Total current assets |
2,60,482.20 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
7,05,797.30 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
27,255.40 |
|
Other equity |
3,41,445.50 |
|
Total equity attributable to owners of parent |
3,68,700.90 |
|
Non controlling interest |
701.30 |
|
Total equity |
3,69,402.20 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
9,660.40 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
|
| 1 |
Lease liabilities |
23,474.20 |
| 2 |
Other financial liabilities |
24,730.60 |
|
Total of other non-current financial liabilities |
48,204.80 |
|
Total non-current financial liabilities |
57,865.20 |
|
Provisions, non-current |
15,447.30 |
|
Deferred tax liabilities (net) |
13,955.20 |
|
Deferred government grants, Non-current |
0.00 |
|
Other non-current liabilities |
|
|
Total of other non-current liabilities |
|
|
Total non-current liabilities |
87,267.70 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
32,300.70 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
127.70 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
31,087.80 |
|
Total Trade payable |
31,215.50 |
|
Other current financial liabilities |
|
| 1 |
Lease liabilities |
11,010.00 |
| 2 |
Other financial liabilities |
70,067.90 |
|
Total of other current financial liabilities |
81,077.90 |
|
Total current financial liabilities |
1,44,594.10 |
|
Other current liabilities |
68,842.90 |
| 1 |
Other current liabilities |
68,842.90 |
|
Total of other current liabilities |
68,842.90 |
|
Provisions, current |
11,425.70 |
|
Current tax liabilities (Net) |
24,264.70 |
|
Deferred government grants, Current |
0.00 |
|
Total current liabilities |
2,49,127.40 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
0.00 |
|
Total liabilities |
3,36,395.10 |
|
Total equity and liabilites |
7,05,797.30 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| Particulars |
3 months/ 6 month ended (dd-mm-yyyy) |
Year to date figures for current period
ended (dd-mm-yyyy) |
| Date of start of reporting period |
01-07-2026 |
01-04-2026 |
| Date of end of reporting
period |
30-09-2026 |
30-09-2026 |
| Whether results are audited
or unaudited |
Unaudited |
Unaudited |
| Nature of report standalone or
consolidated |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
Americas |
59,870.10 |
1,11,239.00 |
| 2 |
UK & Europe |
76,636.30 |
1,65,076.10 |
| 3 |
Rest of the World |
86,033.30 |
1,64,898.50 |
|
Total Segment Revenue |
2,22,539.70 |
4,41,213.60 |
|
Less: Inter segment revenue |
53,443.10 |
1,04,617.60 |
|
Revenue from operations |
1,69,096.60 |
3,36,596.00 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
Americas |
17,096.90 |
28,725.50 |
| 2 |
UK & Europe |
9,095.70 |
25,826.70 |
| 3 |
Rest of the World |
11,281.40 |
18,951.60 |
|
Total Profit before tax |
37,474.00 |
73,503.80 |
|
i. Finance cost |
2,144.60 |
4,439.70 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
16,969.00 |
33,269.20 |
|
Profit before tax |
18,360.40 |
35,794.90 |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
Americas |
46,002.20 |
46,002.20 |
| 2 |
UK & Europe |
46,778.70 |
46,778.70 |
| 3 |
Rest of the World |
27,059.30 |
27,059.30 |
|
Total Segment Asset |
1,19,840.20 |
1,19,840.20 |
|
Un-allocable Assets |
5,85,957.10 |
5,85,957.10 |
|
Net Segment Asset |
7,05,797.30 |
7,05,797.30 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
Americas |
6,199.00 |
6,199.00 |
| 2 |
UK & Europe |
32,255.90 |
32,255.90 |
| 3 |
Rest of the World |
13,147.70 |
13,147.70 |
|
Total Segment Liabilities |
51,602.60 |
51,602.60 |
|
Un-allocable Liabilities |
2,84,792.50 |
2,84,792.50 |
|
Net Segment Liabilities |
3,36,395.10 |
3,36,395.10 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| Particulars |
3 months/ 6 months ended (dd-mm-yyyy) |
Year to date figures for current period ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-07-2026 |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
|
Other comprehensive income [Abstract] |
|
| 1 |
Amount of items that will not be reclassified to profit and loss |
|
| 1 |
Items that will not be reclassified to profit or loss |
(486.00) |
(597.70) |
|
Total Amount of items that will not be reclassified to profit and loss |
(486.00) |
(597.70) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(122.40) |
(150.40) |
| 3 |
Amount of items that will be reclassified to profit and loss |
|
| 1 |
Items that will be reclassified to profit or loss |
2,704.90 |
5,795.60 |
|
Total Amount of items that will be reclassified to profit and loss |
2,704.90 |
5,795.60 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
(252.00) |
1,258.60 |
| 5 |
Total Other comprehensive income |
2,593.30 |
4,089.70 |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2026 |
| B |
Date of end of reporting period |
30-09-2026 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
35,794.90 |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
4,439.70 |
|
Adjustments for decrease (increase) in inventories |
(681.00) |
|
Adjustments for decrease (increase) in trade receivables, current |
(12,884.10) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
0.00 |
|
Adjustments for decrease (increase) in other non-current assets |
0.00 |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
520.20 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
4,876.80 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
0.00 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
16,845.00 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
0.00 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
(18,892.80) |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
1,152.80 |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
567.60 |
|
Adjustments for share-based payments |
974.70 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
(134.00) |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
1,993.20 |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
(2,357.10) |
|
Net cash flows from (used in)
operations |
33,437.80 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
21,688.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
11,749.80 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
699.30 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
5.60 |
|
Purchase of property, plant and equipment |
11,185.60 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
0.00 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
0.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
420.30 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(10,899.40) |
|
Net cash flows from (used in)
investing activities |
(22,358.40) |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
0.00 |
|
Proceeds from issuing other equity instruments |
33.10 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
24,068.20 |
|
Repayments of borrowings |
29,014.40 |
|
Payments of lease liabilities |
5,870.80 |
|
Dividends paid |
14,305.40 |
|
Interest paid |
4,225.00 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
financing activities |
(29,314.30) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
(39,922.90) |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
(232.30) |
|
Net increase (decrease) in cash
and cash equivalents |
(40,155.20) |
|
Cash and cash equivalents cash flow statement at beginning of period
|
1,31,844.70 |
|
Cash and cash equivalents cash
flow statement at end of period |
91,689.50 |